New Hampshire
New Hampshire Passes Texas on Tax Competitiveness – NH Journal
(This article first appeared at JBartlett.org)
New Hampshire this year slipped ahead of Texas to claim the No. 6 spot on a national index of state tax competitiveness published by the Tax Foundation.
Formerly the Business Tax Climate Index, the newly redesigned 2025 State Tax Competitiveness Index combines the Tax Foundation’s indexes for corporate, individual income, sales, property and unemployment insurance taxes.
New Hampshire ranked No. 1 on sales taxes, 12 on individual income taxes, 27 on unemployment insurance taxes, 32 on corporate taxes and 39 on property taxes.
That was good enough to place New Hampshire sixth overall, behind perennial top-five states Wyoming, South Dakota, Alaska, Florida, and Montana.
Texas, previously in the sixth spot, fell to seventh, with New Hampshire edging up one spot by a fraction of a point.
(The foundation applied its new methodology to previous studies going back to 2020 so states could compare their progress.)
Texas ranked No. 1 on individual income taxes, but was in the bottom half on all other taxes. New Hampshire’s only personal income tax—the Interest & Dividends Tax—is scheduled to expire at the end of this year.
Wyoming and South Dakota, the top two states for years, tied as usual for No. 1 on both corporate and individual income taxes.
Florida (with which New Hampshire competes for residents, workers and retirees) also tied for No. 1 in individual income taxes. It ranked No. 10 in unemployment insurance taxes, 14 in sales taxes, 16 in corporate taxes, and 21 in property taxes.
The Tax Foundation praised New Hampshire lawmakers for voting in 2023 to let businesses fully deduct interest expenses in the year incurred, rather than over time.
“This change, following on the heels of rate reductions to New Hampshire’s two business taxes, helped New Hampshire’s corporate component ranking improve by eight places, from 40th to 32nd,” the report noted.
New Hampshire was dinged for high property and corporate taxes.
The report noted that the Interest & Dividends Tax rate change from 4 percent to 3 percent did not alter this year’s ranking because the state was already so competitive. But eliminating the tax is seen as a positive step.
“New Hampshire will officially join the ranks of the individual income tax-free states once its low-rate interest and dividends (I&D) tax is eliminated in January 2025, further solidifying its competitive standing overall,” according to the report.
To improve New Hampshire’s tax competitiveness, the Tax Foundation recommends “eliminating the I&D tax…adopting permanent full expensing” and improving the state’s treatment of net operating loss carry forward,” all things legislators have tried to address in recent years.
New Hampshire
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The New Hampshire Lottery offers several draw games for those aiming to win big. Here’s a look at Wednesday, Jan. 7, 2026 results for each game:
Winning Powerball numbers from Jan. 7 drawing
15-28-57-58-63, Powerball: 23, Power Play: 2
Check Powerball payouts and previous drawings here.
Winning Lucky For Life numbers from Jan. 7 drawing
05-14-15-21-39, Lucky Ball: 10
Check Lucky For Life payouts and previous drawings here.
Winning Pick 3 numbers from Jan. 7 drawing
Day: 1-5-7
Evening: 0-1-4
Check Pick 3 payouts and previous drawings here.
Winning Pick 4 numbers from Jan. 7 drawing
Day: 6-8-6-9
Evening: 7-8-6-6
Check Pick 4 payouts and previous drawings here.
Winning Megabucks Plus numbers from Jan. 7 drawing
03-08-13-33-40, Megaball: 04
Check Megabucks Plus payouts and previous drawings here.
Winning Gimme 5 numbers from Jan. 7 drawing
16-19-21-25-34
Check Gimme 5 payouts and previous drawings here.
Feeling lucky? Explore the latest lottery news & results
When are the New Hampshire Lottery drawings held?
- Powerball: 10:59 p.m. Monday, Wednesday, and Saturday.
- Pick 3, 4: 1:10 p.m. and 6:55 p.m. daily.
- Mega Millions: 11:00 p.m. Tuesday and Friday.
- Megabucks Plus: 7:59 p.m. Monday, Wednesday and Saturday.
- Lucky for Life: 10:38 p.m. daily.
- Gimme 5: 6:55 p.m. Monday through Friday.
Winning lottery numbers are sponsored by Jackpocket, the official digital lottery courier of the USA TODAY Network.
Where can you buy lottery tickets?
Tickets can be purchased in person at gas stations, convenience stores and grocery stores. Some airport terminals may also sell lottery tickets.
You can also order tickets online through Jackpocket, the official digital lottery courier of the USA TODAY Network, in these U.S. states and territories: Arizona, Arkansas, Colorado, Idaho, Maine, Massachusetts, Minnesota, Montana, Nebraska, New Hampshire, New Jersey, New York, Ohio, Oregon, Puerto Rico, Washington D.C., and West Virginia. The Jackpocket app allows you to pick your lottery game and numbers, place your order, see your ticket and collect your winnings all using your phone or home computer.
Jackpocket is the official digital lottery courier of the USA TODAY Network. Gannett may earn revenue for audience referrals to Jackpocket services. GAMBLING PROBLEM? CALL 1-800-GAMBLER, Call 877-8-HOPENY/text HOPENY (467369) (NY). 18+ (19+ in NE, 21+ in AZ). Physically present where Jackpocket operates. Jackpocket is not affiliated with any State Lottery. Eligibility Restrictions apply. Void where prohibited. Terms: jackpocket.com/tos.
This results page was generated automatically using information from TinBu and a template written and reviewed by a New Hampshire managing editor. You can send feedback using this form.
On January 3, the United States military carried out what the administration called a “large-scale strike” in Caracas, Venezuela’s capital, amid several reported explosions and aerial bombardment.
Tune in to Civics 101 during Here & Now on Thursday, January 8 for a special edition breaking down one of the most unprecedented events in recent international affairs. This segment begins at 1:40 p.m. EST.
Listen to NHPR on your radio, stream us online, or just ask your smart speaker to “play NHPR.” You can also listen to this special episode of Civics 101 on demand.
In this episode, hosts Hannah McCarthy and Nick Capodice break down the history, context, and legality of what’s unfolding now — and what it could mean for Venezuela, the United States, and international law.
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